Fantastic review. I was considering this player for my collection (as Samsung's first) and poking around google for more info, when this turned up. Also found the original press release:

Nov 10, 1999
[...]
The Yepp YP-E32 and YP-E64, a portable digital audio player featuring the MP3 audio compression format, priced at $169.99 and $249.99 respectively. The player has both removable SmartMedia(TM) card functionality and 32 MB or 64MB of built-in flash memory.